Arctica manufactures snowmobiles and ATVS. These products are made in different departments, and each department has its own manager. Each responsibility performance report only includes those costs that the particular department manager can control: raw materials, wages, supplies used, and equipment depreciation. Budget Snowmobile Actual ATV Combined Raw materials $21,410 12,300 ATV $29,400 Combined $ 50,810 34,700 Snowmobile $21,320 12,750 $30,720 $52,040. Employee wages 22,400 23,140 35,890 Dept. manager salary, Supplies used 6,200 7,100 13,300 6,300 6,300 12,600. 5,390 2,800 8,190 5,070 2,820 7,890 Depreciation Equip. Utilities 7,900 14,400 22,300 7,900 14,400 22,300 550 730 1,280 520 690 1,210 Rent 7,600 8,200 15,800 7,200 8,200 15,400 Totals $61,350 $85,030 $146,380 $61,060 $86,270 $147,330 Prepare a responsibility accounting report for the snowmobile department. (Under budget amounts should be indicated by a minus sign.) Responsibility Accounting Performance Report Dept. Manager, Snowmobile Department For the Year Budgeted Amount Actual Amount Over (Under) Budget Controllable Costs Raw materials Employee wages Supplies used Depreciation-Equipment Totals